Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 1 of 9

This scenario illustrates a Transfer In Entity for completion for prior year.

Debit Credit

Budgetary

4201 -

4450 - 0

Total -

Proprietary

1010 -

3100 - 0

Total -

Transfer Transactions

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,000

CR 4831 Undelivered Orders - Obligations Transferred, 1,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

CR 3102 Unexpended Appropriations - Transfers-In 1,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,100

CR 4931 Delivered Orders - Obligations Transferred, 1,100

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,100

CR 2110 Accounts Payable 1,100

Transfer In Entity - Completion

Beginning Trial Balances

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A262)

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255R) (Accomplished via SF 1151)

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a particular 

transfer or provide general transfer authority within specified limits. These transfers occur for a variety of reasons, such as 

reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 20.4j explains budgetary 

reporting of such transfers and describes the basic types of transfers as being either expenditure or non-expenditure.
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 2 of 9

Transfer In Entity - Completion

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A249)

Budgetary Entry

DR 4190 Transfers - Prior-Year Balances 1,400

CR 4650 Allotments - Expired Authority 1,400

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,400

CR 3102 Unexpended Appropriations - Transfers-In 1,400

Current Year Activity

1. To record confirmation of disbursement schedule (B110).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 1,100

CR 4902 Delivered Orders - Obligations Paid 1,100

Proprietary Entry

DR 2110 Accounts Payable 1,100

CR 1010 Fund Balance with Treasury 1,100

2. To record payment and disbursement of funds (B107 and B134).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4902 Delivered Orders - Obligations Paid 1,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,000

CR 1010 Fund Balance with Treasury 1,000

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 3 of 9

Transfer In Entity - Completion

Debit Credit

Budgetary

4190 1,400

4195 2,100

4650 1,400

4801 1,000

4831 1,000

4901 1,100

4902 2,100

4931 1,100

Total 5,600 5,600

Proprietary

1010 1,400

3102 2,400

3107 1,000

5700 1,000

6100 1,000

Total 3,400 3,400

Closing Entries

C1. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4201 Total Actual Resources - Collected 3,500

CR 4190 Transfers - Prior-Year Balances 1,400

CR 4195 Transfer of Obligated Balances 2,100

Proprietary Entry

None

C2. To record the closing of Delivered Orders - Obligations Transferred - Unpaid 

 to Expended Authority - Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,100

CR 4901 Delivered Orders - Obligations, Unpaid 1,100

Proprietary Entry

None

C3. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to 

 unpaid unexpended obligations (TC F226).

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 1,000

CR 4801 Undelivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None

Pre-Closing Trial Balances
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 4 of 9

Transfer In Entity - Completion

C4. To record the closing of fiscal year activity to unexpended appropriations (TC F233).

Budgetary Entry

None

Proprietary Entry

DR 3102 Unexpended Appropriations - Transfers-In 2,400

DR 3100 Unexpended Appropriations - Cumulative 1,400

DR 3107 Unexpended Appropriations - Used 1,000

C5. To record the closing of Expended Authority - Paid. (TC F214)

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 2,100

CR 4201 Total Actual Resources - Collected 2,100

Proprietary Entry

None

C6. To record the closing of revenue, expenses, and other financing source accounts to cumulative results of

 operations (TC F228).

Budgetary Entry

None

Proprietary Entry

DR 5700 Expended Appropriations 1,000

CR 6100 Operating Expenses/Program Costs 1,000

Debit Credit

Budgetary

4201 1,400

4650 1,400

Total 1,400 1,400

Proprietary

1010 1,400

3100 1,400

Total 1,400 1,400

Post-Closing Trial Balances
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 5 of 9

Transfer In Entity - Completion

Year 2

Expired Amt.

Budgetary Resources

2. Unobligated Balance:

b. Net transfers prior year balance, actual(+ or -) 4190E 1,400.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected -

7. Total Budgetary Resources 1,400.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations 4801E-B, 4901E-B, 4902E -

10. Unobligated balance not available

d. Other 4650E 1,400.00

11. Total Status of Budgetary Resources 1,400.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E 2,100.00

 (1,000 + 1,100)

14. Obligated balance, net, end of period:

c. Undelivered orders(+) 4801E, 4831E (-1,000 + 1,000) -

d. Accounts Payable(+) 4901E, 4931E(-1,100 + 1,100) -

15. Outlays:

a. Disbursements(+) 4902E 2,100.00

b. Collections(-) -

15A + 15B = Lines 8 - (3A+3B+3D+4A) + 12 +/- 13 - (-14A-14B+14C+14D)

2,100 + 0 = 0 - 0 + 0 + 2,100 - 0

2,100 = 2,100

USSGL 2108 Yearend Closing Statement

1 5 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpended 

Balance

Undelivered 

Orders and 

Contracts

Accounts 

Payable and 

Other 

Liabilities

Unobligated 

Balance

XXXXXXXX 1,400 - - 1,400

1010 E 4801 E 4901 E 4650 E

4831 E 4931 E

 

Calc: 5 + 6 + 7 + 8 - 9 - 10 = 11

1,400 - 0 - 0 = 1,400

SF133 Report On Budget Execution

4801 E-B (-1,000 - 0) (1,000)

4901 E-B (-1,100 - 0) (1,100)

4902 E 2,100

 0

4801E (1,000)

4831E 1,000

 0

4901E (1,100)

4931E 1,100

 0
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 6 of 9

Transfer In Entity - Completion

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4901E-B, 4902E) 0

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4801B, 4802B, 4901B) 0

2200 New budget authority (gross) (sum 4000 to 6990) 0

2222 Unobligated balance transferred from other accounts (-) (4190E) 1,400

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 1,400

2395 Total new obligations (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4650E) 1,400

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4801B, 4901B) 0

7310 Total new obligations (+) (line 1000) 0

7320 Total outlays (gross) (-) (4902E) -2,100

7332 Obligated bal transferred from other accounts (+) (4831E, 4931E) (1,000 + 1,100) 2,100

7340 Adjustments in expired accounts (net) (4801E-B, 4901E-B, 4902E) 0

7440 Obligated bal, end of year (+) (4801E, 4831E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4902E) 2,100

8700 Total outlays (gross) (+) (sum 8690..8698) 2,100

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) 0

8890 Total offsetting collections (cash) (-) (sum 8800..8845) 0

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 and 6910) 0

8896 Portion of offsetting collections (cash) credited to expired accounts 0

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 0

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 2,100

Progam and Financing (P&F)

4801E-B (-1,000-0) (1,000)

4901E-B (-1,100-0) (1,100)

4902E 2,100

 0

4801E (1,000)

4832E 1,000

4901E (1,100)

4931E 1,100

 0
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 7 of 9

Transfer In Entity - Completion

Intragovernmental:

1 Fund balance with Treasury 1010E 1,400

6 Total Intragovernmental 1,400

15 Total Assets 1,400

27 Total Liabilities

29 Unexpended appropriations 3100 E 1,400

30 Cumulative results of operations -

31 Total Net Position 1,400

32 Total Net Position and Liabilities 1,400

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost

4 Gross costs with the public 6100E 1,000

5 Less: Earned revenues from the public -

6 Net cost with the public 1,000

7 Total net costs 1,000

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations 1,000

11 Transferred Operations:

12 Cost of Transferred Operations 6100E

13 Less Exchange Revenue from Transferred Operations

14 Net Cost of Transferred Operations

15 Net Cost 1,000

Assets 

Liabilities

Net Position

Consolidated Balance Sheet

Program Costs

Statement of Net Cost
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 8 of 9

Transfer In Entity - Completion

Cumulative 

Results of Ops.

Unexpend. 

Approp.

 - -

1. Beginning balances

2. Prior period adjustments(+ or -) - -

3. Beginning balances, as adjusted

Budgetary Financing Sources: -

5. Appropriations transferred in/out(+ or -) 3102E 2,400

7. Appropriations used 5700E/3107E 1,000 (1,000)

Other Financing Sources

16. Total Financing Sources 1,000 1,400

17. Net Cost of Operations 1,000

18. Ending Balances - 1,400

Resources Used to Finance Activities

1 Obligations Incurred -

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries -

4 Less: Offsetting receipts

5 Net obligations -

7 Transfers in/out without reimbursement (+/-) -

10 Net other resources used to finance activities -

11 Total resources used to finance activities -

Resources Used to Finance Items Not Part of the Net Cost of Operations

12 Change in budgetary resources obligated for good services and benefits ordered (1,000.00)

4801E-B (-1,000 - 0)

16 Other Resources or adjustments to net obligated resource 

17 Total resources used to finance items not part of the Net Cost of Operations (1,000.00)

18 Total resources used to finance the Net Cost of Operations 1,000.00

30 Net cost of Operations 1,000.00

Statement of Financing 

Statement of Changes in Net Position

Agrees with SF 133, line 

8a1

Agrees with SF 133, line 3
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 9 of 9

Transfer In Entity - Completion

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - balance transfer 3,500.00 TAFS - balance transfer 3,500.00

4190 = 1,400

4831 = 1,000

4931 = 1,100

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)